Name Record Identifier Blank Allocated Tips Uncollected Employee Tax on Tips Medical Savings Account Simple Retirement Account Position 1-2 3-11 12-22 23-33 34-44 45-55 Length 2 9 11 11 11 11 Field Name Qualified Adoption Expenses Uncollected Social Security or RRTA Tax on Cost of Group Term Life Insurance Over $50,000 Uncollected Medicare Tax on Cost of Group Term Life Insurance Over $50,000 Income Under a Nonqualified Deferred Compensation Plan that Fails
to Satisfy
Section 409A Blank
Designated Roth Contributions Under a Governmental Section 457(b) Plan Position 56-66 67-77 78-88 89-99 100-110 111-121 Length 11 11 11 11 11 11 Field Name Blank Wages Subject to Puerto Rico Tax Commissions Subject To Puerto Rico Tax Allowances Subject to Puerto Rico Tax Tips Subject to Puerto Rico Tax Total Wages, Commissions, Tips and Allowances Subject to Puerto Rico Tax Position 122-274 275-285 286-296 297-307 308-318 319-329 Length 153 11 11 11 11 11 Field Name Puerto Rico Tax Withheld Retirement Fund Annual Contributions Blank Total Wages, Tips and Other Compensation Subject to Virgin Islands, Guam, American Samoa or Northern Mariana Islands Income Tax Virgin Islands, Guam, American Samoa or Northern Mariana Islands Income Tax Withheld Blank Position 330-340 341-351 352-362 363-373 374-384 385-512 Length 11 11 11 11 11 128
RO POSITION
FIELD NAME LENGTH FIELD SPECIFICATIONS
1-2 Record Identifier 2 Constant "RO" (alphabetic O).
3-11 Blank 9 Fill with blanks. Reserved for SSA use. 12-22 Allocated Tips 11 No negative amounts.
Right justify and zero fill.
This field is valid from 1983 through the current tax year. Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana Islands employees.
23-33 Uncollected Employee Tax on Tips
11 Combine the uncollected Social Security tax and the uncollected Medicare tax in this field.
No negative amounts. Right justify and zero fill.
This field is valid from 1978 through the current tax year. 34-44 Medical Savings
Account
11 No negative amounts. Right justify and zero fill.
This field is valid from 1997 through the current tax year. Does not apply to Puerto Rico or Northern Mariana Islands employees.
45-55 Simple Retirement Account
11 No negative amounts. Right justify and zero fill.
This field is valid from 1997 through the current tax year. Does not apply to Puerto Rico employees.
56-66 Qualified Adoption Expenses
11 No negative amounts. Right justify and zero fill.
This field is valid from 1997 through the current tax year. Does not apply to Puerto Rico or Northern Mariana Islands employees.
67-77 Uncollected Social Security or RRTA Tax on Cost of Group Term Life Insurance Over $50,000
11 No negative amounts. Right justify and zero fill.
This field is valid from 2001 through the current tax year. Does not apply to Puerto Rico employees.
RO POSITION
FIELD NAME LENGTH FIELD SPECIFICATIONS
78-88 Uncollected Medicare Tax on Cost of Group Term Life Insurance Over $50,000
11 No negative amounts. Right justify and zero fill.
This field is valid from 2001 through the current tax year. Does not apply to Puerto Rico employees.
89-99 Income Under a Nonqualified Deferred
Compensation Plan that Fails to Satisfy Section 409A
11 No negative amounts. Right justify and zero fill.
This field is valid from 2005 through the current tax year. Does not apply to Puerto Rico or Northern Mariana Islands employees.
100-110 Blank 11 Fill with blanks. Reserved for SSA use. 111-121 Designated Roth
Contributions Under a Governmental Section 457(b) Plan
11 No negative amounts. Right justify and zero fill.
This field is valid from 2011 through the current tax year. Does not apply to Puerto Rico or Northern Mariana Islands employees.
122-274 Blank 153 Fill with blanks. Reserved for SSA use. 275-285 Wages Subject to
Puerto Rico Tax
11 No negative amounts. Right justify and zero fill.
This field is valid from 1978 through the current tax year. For Puerto Rico employees only.
286-296 Commissions Subject to Puerto Rico Tax
11 No negative amounts. Right justify and zero fill.
This field is valid from 1978 through the current tax year. For Puerto Rico employees only.
297-307 Allowances Subject to Puerto Rico Tax
11 No negative amounts. Right justify and zero fill.
This field is valid from 1998 through the current tax year. For Puerto Rico employees only.
RO POSITION
FIELD NAME LENGTH FIELD SPECIFICATIONS
308-318 Tips Subject to Puerto Rico Tax
11 No negative amounts. Right justify and zero fill.
This field is valid from 1998 through the current tax year. For Puerto Rico employees only.
319-329 Total Wages, Commissions, Tips and Allowances Subject to Puerto Rico Tax 11 No negative amounts. Right justify and zero fill.
This field is valid from 1978 through the current tax year. For Puerto Rico employees only.
330-340 Puerto Rico Tax Withheld
11 No negative amounts.
Right justify and zero fill.
This field is valid from 1978 through the current tax year. For Puerto Rico employees only.
341-351 Retirement Fund Annual Contributions
11 No negative amounts.
Right justify and zero fill.
This field is valid from 1978 through the current tax year. For Puerto Rico employees only.
352-362 Blank 11 Fill with blanks. Reserved for SSA use. 363-373 Total Wages,
Tips and Other Compensation Subject to Virgin Islands, Guam, American Samoa or Northern Mariana Islands Income Tax
11 No negative amounts. Right justify and zero fill.
This field is valid from 1978 through the current tax year. For Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees only. 374-384 Virgin Islands, Guam,
American Samoa or Northern Mariana
Islands Income Tax Withheld
11 No negative amounts. Right justify and zero fill.
This field is valid from 1978 through the current tax year.
For Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees only. 385-512 Blank 128 Fill with blanks. Reserved for SSA use.
4.9 RS Record – State Wage Record